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Showing 10 of 172 results for "ifrs 8 segment"
IFRS 8 – Operating segments
How a business should report the information about its operating segments in annual financial statements and in interim financial reports.
Insights into IFRS 8
Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas.
IFRS 8 - Principles in brief
Introducing IFRS 8, key implementation issues and interpretational guidance in certain problematic areas.
Reportable segments
Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas.
Aggregation of operating segments
IFRS 8 ‘Segmental Reporting’ aligns external reporting with what is reported internally by management by identifying and reporting operating segments.
Identifying operating segments
In some situations judgement is required to determine how best to meet IFRS 8’s core principle in identifying operating segments.
Navigating IFRS
Navigate the complexity of the IASB Standards so you can focus your time and effort on running your business.
IFRS Alerts
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
IFRS Viewpoints
Our IFRS Viewpoint series provides collective insights from global IFRS advisors and experts in Grant Thornton on applying IFRSs in challenging situations
Segment information to be disclosed
This article sets out the segment information that needs to be disclosed in the consolidated financial statements of the reporting entity.